Advance ruling appeals require a hearing and permit the appellate authority to confirm or modify the ruling.

The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the advance ruling and must pass a reasoned order; lack of consensus among members on any question precludes issuance of an advance ruling on that question. The Authority must sign, certify and transmit the pronounced ruling to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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